§ 7514. Authority to prescribe or modify seals

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1958

   Technical Amendments Act of 1958

   Pub. L. 85–866 title I § 91(a) · 72 Stat. 1606

   Enacted · 26 U.S.C. § 7514

   Added Pub. L. 85–866, title I, § 91(a), Sept. 2, 1958, 72 Stat. 1667

   Source evidence

   Code source credit
   Added Pub. L. 85–866, title I, § 91(a), Sept. 2, 1958, 72 Stat. 1667

   Enacted provision · exact public law section
   (a) Authority To Prescribe Seals.— Chapter 77 (relating to miscellaneous provisions) is amended by adding after section 7513 (added by section 90 of this Act) the following new section: “SEC. 7514. AUTHORITY TO PRESCRIBE OR MODIFY SEALS. “The Secretary or his delegate is authorized to prescribe or modify seals of office for the district directors of internal revenue and other officers or employees of the Treasury Department to whom any of the functions of the Secretary shall have been or may be delegated. Each seal so prescribed shall contain such device as the Secretary or his delegate may select. Each seal shall remain in the custody of any officer or employee whom the Secretary or his delegate may designate, and, in accordance with the regulations approved by the Secretary or his delegate, may be affixed in lieu of the seal of the Treasury Department to any certificate or attestation (except for material to be published in the Federal Register) that may be required of such officer or employee. Judicial notice shall be taken of any seal prescribed in accordance with this authority, a facsimile of which has been published in the Federal Register together with the regulations prescribing such seal and the affixation thereof.”

2. 1976

   Pub. L. 94–455 title XIX § 1906(b)(13)(A) · 90 Stat. 1520

   1. Substituted · 26 U.S.C. § 7514

      Pub. L. 94–455 substituted “functions of the Secretary of the Treasury” for “functions of the Secretary” after “whom any of the”

   2. Struck · 26 U.S.C. § 7514

      Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing

   Source evidence

   Code amendment note
   Pub. L. 94–455 substituted “functions of the Secretary of the Treasury” for “functions of the Secretary” after “whom any of the” and struck out “or his delegate” after “Secretary” wherever appearing.

   Enacted provision · exact public law section
   (A) The Internal Revenue Code of 1954, as amended by this Act, is amended by striking out “Secretary or his delegate” each place it appears and inserting in lieu thereof “Secretary”.

3 of 3 references resolved to an enrolled provision